NSF PROGRAM INCOMEOCTOBER 17, 2018

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NSF requires that an annual program income report be submitted in November.

The current reporting requirement is documented in the 2018Proposal and Award Policies and Procedures Guide (PAPPG) (NSF 18-1), Chapter VIII.D.4 of Part II Award, Administration andMonitoring of Grants

BACKGROUND

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Any institution of higher education or non-profit that had anactive award during the current reporting period Current Reporting Period = Previous Federal Fiscal Year

Example – 10/01/2017 to 09/30/2018

UCD is required to submit a report even if there is no program income earned during the period. CGA will complete the form using the information provided by the departments.

Failure to complete the program income report may result in delay of future NSF award payments

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WHO IS REQUIRED TO SUBMIT A REPORT

WHAT IS PROGRAM INCOME

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Program income is gross income earned by the awardeeorganization that is directly generated by a supported activity orearned as a result of NSF-funding during the period ofperformance. This would include things such as

• fees for services performed,• the use or rental of real property acquired under the grant,• the sale of commodities or items fabricated under the grant, and• fees charged to register participants for a workshop or conference.

NSF TREATMENT OF PROGRAM INCOME

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Standard treatment of program income is “Additive” unless otherwise specified in the grant(Grant General Conditions: GC-1 27.b.1 and Research Terms and Conditions 200.307)

Additive = income earned is to be retained by the grantee and added to the funds committed to the project by NSF, and thus used to further project objectives

Efforts should be made to avoid having excess program income at the end of the project. In general, program income should be expended prior to requesting reimbursement against the grant

Special treatment may be added to Notice of Award Deductive = must be remitted to NSF by crediting costs otherwise

chargeable against the grant Example: FL-26 (1/16 and beyond) Administration of NSF Conference or

Group Travel Award Grant Conditions

QUESTIONS???

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PROGRAM INCOME SCENARIO - ADDITIVE

On June 1, 2016, your institution was awarded a grant for $500,000 to conduct research. Theaward is subject to standard treatment of program income (RTCs). A piece of equipmentfunded by the grant has down time while not used for the grant’s purpose. Since this equipmentis highly specialized, non-federal entities express interest in using the equipment when available.You charge and collect usage fees in the amount of $25,000. Your institution draws down a totalof $230,000 in ACM$ as of September 30, 2017 for reimbursement of project expenses.

In your FY17 Program Income Report, for this award, you will report:

A. $255,000

B. $230,000

C. $0

D. $25,000

If no additional program income is earned, what is your maximum reimbursement available from NSF:

A. $500,000

B. $525,000

C. $475,000

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PROGRAM INCOME SCENARIO - DEDUCTIVE

On June 1, 2016, your institution was awarded a grant for $100,000,subject to Conditions found within FL-26 (1/16), to hold a workshop. Youcharge admission and collect $25,000 in registration fees. Your institutiondraws down a total of $30,000 in ACM$ as of September 30, 2018.

In your FY18 Program Income Report, for this award, you will report:

A. $55,000

B. $30,000

C. $0

D. $25,000

If no additional program income is earned, what is your maximum reimbursement available from NSF:

A. $100,000

B. $125,000

C. $75,000

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